General Index

INCOME TAX (STATE)

Allocable to this state, 314.640

INCOME TAX (STATE)

Bonds and governmental obligations, 316.056, 316.680, 316.681

INCOME TAX (STATE)

Domestic international sales corporations, subtraction, 316.749

INCOME TAX (STATE)

Foreign securities, 316.680

INCOME TAX (STATE)

State exempt-interest dividends, 316.683

INCOME TAX (STATE)

Division of income for tax purposes, see Uniform

See UNIFORM

INCOME TAX (STATE)

Division of Income for Tax Purposes Act, this

INCOME TAX (STATE)

topic

INCOME TAX (STATE)

Domestic international sales corporations, dividends, subtraction, 316.749

INCOME TAX (STATE)

Domestic partnerships, application of laws, 106.340, 314.023

INCOME TAX (STATE)

Domestic production activities, modification of federal taxable income, 316.836

INCOME TAX (STATE)

Domestic services, withholding exceptions, 316.162

INCOME TAX (STATE)

Domicile, see Residents and residency, this topic

See RESIDENTS AND RESIDENCY

INCOME TAX (STATE)

Earned income

INCOME TAX (STATE)

Credit, see Credits, this topic

See CREDITS

INCOME TAX (STATE)

Definition, 316.680

INCOME TAX (STATE)

Electing small business corporations, see S corporations, this topic

See S CORPORATIONS

INCOME TAX (STATE)

Elections

INCOME TAX (STATE)

Changes, income tax, 316.462

INCOME TAX (STATE)

Political contributions

INCOME TAX (STATE)

Charitable checkoff, see Charitable checkoff program, this topic

See CHARITABLE CHECKOFF PROGRAM

INCOME TAX (STATE)

Credit, 316.102

INCOME TAX (STATE)

Related taxpayer, adjustment of return, 314.140

INCOME TAX (STATE)

Electronic commerce, enterprise zones, 315.507, 315.508

INCOME TAX (STATE)

Electronic funds transfers, payments by, 314.518, 314.520, 316.198

INCOME TAX (STATE)

Emergencies and disasters

INCOME TAX (STATE)

Fires, see Fires and fire prevention, this topic

See FIRES AND FIRE PREVENTION

INCOME TAX (STATE)

Out-of-state businesses, 401.690

INCOME TAX (STATE)

Personal casualty loss, subtraction, 316.850

INCOME TAX (STATE)

Employment

INCOME TAX (STATE)

Agriculture and horticulture, see Agriculture and horticulture, this topic

See AGRICULTURE AND HORTICULTURE

INCOME TAX (STATE)

Business Retention and Expansion Program, Oregon, incremental tax revenues, 285B.618

INCOME TAX (STATE)

Child care, credits, see Credits, this topic

See CREDITS

INCOME TAX (STATE)

Definition, 316.162

INCOME TAX (STATE)

Industrial Site Readiness Program, Oregon, incremental tax revenues, 285B.630

INCOME TAX (STATE)

Qualifying investment contracts, employment requirement, 314.668

INCOME TAX (STATE)

Quarterly tax report, combined, filing, 316.168

INCOME TAX (STATE)

Surety bond or letter of credit, employers, 316.164

INCOME TAX (STATE)

Training programs, collaboration with community college, credit, 315.523

INCOME TAX (STATE)

Withholdings, see Withholding of tax, this topic

See WITHHOLDING OF TAX

INCOME TAX (STATE)

Energy

INCOME TAX (STATE)

Cash payment exemption, residential conservation, 316.744, 317.386

INCOME TAX (STATE)

Credits

INCOME TAX (STATE)

Alternative energy devices

INCOME TAX (STATE)

(Generally), 316.116, 469B.100 et seq.

INCOME TAX (STATE)

Certification, 469B.106, 469B.118, 469B.991

INCOME TAX (STATE)

Claims for credits, 469B.106

INCOME TAX (STATE)

Criteria, standards, 316.116, 469B.103

INCOME TAX (STATE)

Definitions, 469B.100

INCOME TAX (STATE)

Eligible persons, 469B.106

INCOME TAX (STATE)

Forfeiture of credits, 469B.118

INCOME TAX (STATE)

Ineligible devices, 469B.112

INCOME TAX (STATE)

Energy (Cont.)

INCOME TAX (STATE)

Credits (Cont.)

INCOME TAX (STATE)

Alternative energy devices (Cont.)

INCOME TAX (STATE)

Inspections, 469B.118

INCOME TAX (STATE)

Performance assumptions and prescriptive measures, 469B.115

INCOME TAX (STATE)

Rules, 316.116, 469B.103, 469B.106, 469B.112

INCOME TAX (STATE)

Biofuel, see BIOFUEL

See BIOFUEL

INCOME TAX (STATE)

Biomass, see Credits, this topic

See CREDITS

INCOME TAX (STATE)

Conservation facilities, 315.354, 315.356, 315.357, 469B.130 et seq.

INCOME TAX (STATE)

Conservation projects

INCOME TAX (STATE)

(Generally), 315.331, 469B.270 et seq.

INCOME TAX (STATE)

Certification

INCOME TAX (STATE)

Fees, 469B.285, 469B.294

INCOME TAX (STATE)

Final certification, 469B.291, 469B.297

INCOME TAX (STATE)

Limitations, 469B.282, 469B.285, 469B.303

INCOME TAX (STATE)

Performance agreements, 469B.291, 469B.297

INCOME TAX (STATE)

Preliminary certification, 469B.282, 469B.285, 469B.288, 469B.303

INCOME TAX (STATE)

Recertification, 469B.276, 469B.294, 469B.297, 469B.298

INCOME TAX (STATE)

Suspension or revocation, 469B.300

INCOME TAX (STATE)

Definitions, 469B.270

INCOME TAX (STATE)

Policies and procedures, 469B.306

INCOME TAX (STATE)

Priority, preference, 469B.273

INCOME TAX (STATE)

Rules, 469B.276, 469B.279, 469B.285, 469B.291, 469B.294, 469B.306

INCOME TAX (STATE)

Single projects, standards, 469B.306

INCOME TAX (STATE)

Standards, 469B.279, 469B.285, 469B.306

INCOME TAX (STATE)

Total amount of credits, limitation, 469B.303

INCOME TAX (STATE)

Transferability, 469B.276, 469B.297

INCOME TAX (STATE)

Public records disclosure exemptions, 192.355

INCOME TAX (STATE)

Renewable energy, see Renewable energy, credits, this topic

See RENEWABLE ENERGY, CREDITS

INCOME TAX (STATE)

Transportation projects, see Transportation projects, credits, this topic

See TRANSPORTATION PROJECTS, CREDITS

INCOME TAX (STATE)

Enforcement of tax laws, generally, 305.120, 305.190, 314.430, 314.805

INCOME TAX (STATE)

Enterprise zones

INCOME TAX (STATE)

Electronic commerce, credit, 315.507, 315.508

INCOME TAX (STATE)

Indian reservations, credit, 285C.320, 315.506

INCOME TAX (STATE)

Estates and trusts

INCOME TAX (STATE)

(Generally), 316.282, 316.287, 316.292

INCOME TAX (STATE)

Administration expenses, 316.680

INCOME TAX (STATE)

Associations, certain, exempt, 316.277

INCOME TAX (STATE)

Banks, common trust funds, 316.472

INCOME TAX (STATE)

Business trusts, income subject to tax, 316.279

INCOME TAX (STATE)

Common trust funds, 316.472

INCOME TAX (STATE)

Computation of tax, 316.272, 316.307, 316.312

INCOME TAX (STATE)

Credits

INCOME TAX (STATE)

Foreign taxes paid, 316.292

INCOME TAX (STATE)

Nonresident, accumulation distribution, 316.317

INCOME TAX (STATE)

Resident, accumulation distribution, 316.298

INCOME TAX (STATE)

Deficiency assessment, period for, 316.387

INCOME TAX (STATE)

Discretionary powers of trustee, see TRUSTS AND

See TRUSTS